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Registered number: 05020093
Cocoa Properties Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2023
Sheppards Chartered Accountants
Suite A, 2nd Floor Kennedy House
31 Stamford Street
Altrincham
Cheshire
WA14 1ES
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05020093
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,010,000 2,010,000
2,010,000 2,010,000
CURRENT ASSETS
Debtors 5 153,596 188,109
Cash at bank and in hand 1,027 906
154,623 189,015
Creditors: Amounts Falling Due Within One Year 6 (67,373 ) (55,879 )
NET CURRENT ASSETS (LIABILITIES) 87,250 133,136
TOTAL ASSETS LESS CURRENT LIABILITIES 2,097,250 2,143,136
Creditors: Amounts Falling Due After More Than One Year 7 (1,271,835 ) (1,281,787 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (135,522 ) (135,522 )
NET ASSETS 689,893 725,827
CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair Value Reserve 10 577,751 577,751
Profit and Loss Account 112,042 147,976
SHAREHOLDERS' FUNDS 689,893 725,827
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
J C Gee
Director
18th March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cocoa Properties Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 05020093 . The registered office is Suite A, 2nd Floor Kennedy House, 31 Stamford Street, Altrincham, Cheshire, WA14 1ES.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Nil
2.4. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Land & Buildings
£
Cost
As at 1 April 2022 2,010,000
As at 31 March 2023 2,010,000
Net Book Value
As at 31 March 2023 2,010,000
As at 1 April 2022 2,010,000
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,647 232
Other debtors 148,949 187,877
153,596 188,109
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 5,933 4,127
Bank loans and overdrafts 10,000 10,048
Other creditors 51,440 41,704
67,373 55,879
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 1,271,835 1,281,787
1,271,835 1,281,787
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Jeffrey Gee 50,976 - 4,852 - 46,124
The above loan is unsecured and repayable on demand.
Page 4
Page 5
10. Reserves
Fair Value Reserve
£
As at 1 April 2022 577,751
As at 31 March 2023 577,751
Page 5